Orçamento em movimento: prioridades alocativas a partir das trajetórias das anulações de dotações na função educação no orçamento do município de Fortaleza entre 2009-2019

• Ano de defesa: 2021
• Autor(a) principal: Lima, Gabriel Carvalho Ribeiro
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Direito à educação; Orçamento; Direitos fundamentais
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/60548

Public budgets change during their execution due to unforeseen events and failures to fix expenses and forecast revenues. The use of additional credits is highlighted as a mechanism for reprogramming public expenditure, notably supplementary and special credits, whose source of funds can derive from the total or partial cancellation of other appropriations. This process shows the existence of priorities within the budget execution, as, if an activity receives resources relocated from another, the first is preferential over the second, at that moment. The objective of this research is to explore how budget priorities manifest themselves in the face of cancellations that affect the Education function and are relocated to other functions in the budget of the municipality of Fortaleza between 2009 and 2019, what is called the exogenous behavior of cancellations. Priority parameters are drawn from the regulatory framework of the International Covenant on Economic, Social and Cultural Rights (ICESCR) and the principle of absolute priority for children and adolescents under the brazillian Federal Constitution of 1988 and the Child and Adolescent Statute. These elements are linked to the complex legal system of the fundamental right to education and the respective rules for structuring the educational system and the competences of federative entities. Through a qualitative analysis, the data obtained from the open data platform of the Tribunal de Contas do Estado do Ceará (Ceará State Court of Audit) was used, through processing through the Libreoffice CALC and Tableau Public software, which allowed the delineation of fixed and canceled expenditure values and the respective destinations of cancellations in the selected historical series. As a result, it was found that the credit opening process using educational resources is not very transparent regarding the decision-making criteria. Furthermore, it is disconnected, in a significant part of the cases, from the normative guidelines used, even though, in some situations, it reveals the complexity that the limitation of resources imposes on the administration of the public budget. Transparent instruments that integrate a permanent assessment of public spending associated with public policies developed by the State, added to a greater participation of the Legislative and control bodies, seem to be a way to improve the use of these institutes in a more democratic way.